STATE OF GEORGIA, BIBB COUNTY, CITY OF MACON
                                              AD VALOREM TAX STATEMENT
                                                                              THOMAS W. TEDDERS, JR.
                                                                              TAX COMMISSIONER
             RUN DATE 09/03/2002  A02      TAX YEAR = 2002                    OFFICE PHONE # 478-621-6500

          OWNER NAME         COPELAN JOHN A & DEIRDRE A           ACCOUNT NUMBER    C51420-001
          PROPERTY ADDRESS   4474 CLUB TRACE TAX DISTRICT      1
          100% VALUE          55,800      EXEMPTION CD      S1
          40% VALUE           22,320      MORTGAGE CD       23(NOTE 1)
          MAP/ROUTE          M064-0302      MILL RATE 38.2513      MAP CODE          412A 12
          PROPERTY DESC      
          HOMESTEAD EXEMPTIONS                7,000.00
                                       STATE         COUNTY           CITY         SCHOOL
          BOND TAX                 11.61 25.73
          REGULAR TAX 5.08 226.20 445.55 242.04
          LATE FILING PENALTY                
          TOTAL TAX 5.08 226.20 457.16 267.77
          SALES TAX CREDIT 24.38- 281.36-
          HTRG CREDIT 2.00- 105.39- 58.85- 126.39-
          NET TAX 3.08 96.43 116.95 141.38
          ORIGINAL AMOUNT DUE-------> 357.84
          ADJ FROM VALUE CHG
          INTEREST
          DELINQUENT PENALTY
          FIFA
          NSF FEES
          PAYMENTS
          CURRENT NET TAX 3.08 96.43 116.95 141.38
          CURRENT AMOUNT DUE--------> 357.84
 
      
          NOTE 2: GROSS MILL RATE FOR 2002    52.4486
           REDUCTION IN MILL RATE FROM PRIOR YEAR SALES TAX 14.1973
           NET MILL RATE SET FOR 2002 38.2513
          **REPLACEMENT BILL. PREVIOUS 2002 BILL WAS INACCURATE.**
           NOTE 1
          IF MORTGAGE CODE
          IS PRESENT, YOUR MORTGAGE
          COMPANY HAS BEEN NOTIFIED

                          RETURN THIS PORTION WITH YOUR 2ND INSTALLMENT PAYMENT
           TAX YEAR     ACCOUNT #       2ND INSTALLMENT    DUE DATE                             AMOUNT PAID
                                           AMOUNT
               2002     C51420-001    178.92        11-15-2002
  
                  INTEREST ACCRUES AFTER 11/15/2002     
 
                  COPELAN JOHN A & DEIRDRE A
                  4474 CLUB TRACE
                     
                  MACON GA 31210-4900   

                          RETURN THIS PORTION WITH YOUR 1ST INSTALLMENT PAYMENT
           TAX YEAR     ACCOUNT #       1ST INSTALLMENT    DUE DATE          TOTAL DUE          AMOUNT PAID
                                           AMOUNT
               2002     C51420-001    178.92        10- 3-2002    
 
                  INTEREST ACCRUES AFTER 11/04/2002                 
 
                  COPELAN JOHN A & DEIRDRE A
                  4474 CLUB TRACE
                  
                  MACON GA 31210-4900